[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-020":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-111-1-記帳相關法規概要-020","book-111-1-bookkeeping-law-020",111,1,20,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"相對人發現處分作成後始存在之有利新證據，得申請程序重開","相對人因重大過失而未能在救濟程序中主張其事由者得申請程序重開","相對人自法定救濟期間經過後已逾 2 年者，不得申請程序重開","程序重開僅限於相對人始得申請","A",null,"本題考點：《行政程序法》所定行政程序重新進行的法定事由、申請期間的雙重限制，以及得提出申請的人的範圍。\n【正解理由】法定救濟期間經過後，行政處分已生形式確定力，僅在法定事由下例外開放重新進行程序。依《行政程序法》關於程序重新進行的規定，事由包括具持續效力之處分所依據的事實事後發生有利於相對人的變更、發生新事實或發現新證據且經斟酌可受較有利益之處分，以及其他相當於再審事由而足以影響行政處分者。選項 A 所述的有利新證據，正落在發生新事實或發現新證據這一類事由，故選 A。\n【逐項排除】\n(A) 敘述正確。相對人提出足以使其受較有利益處分的證據，屬得申請程序重新進行的法定事由，機關應就是否重開先為決定。\n(B) 敘述錯誤。申請人須是非因重大過失而未能在行政程序或救濟程序中主張該事由者；因重大過失而未主張者，正是被排除在外的類型。\n(C) 敘述錯誤。申請受雙重期間拘束，須自法定救濟期間經過後三個月內提出，其事由發生在後或知悉在後者，自發生或知悉時起算，並以法定救濟期間經過後五年為絕對上限，本項所稱二年並非該上限。\n(D) 敘述錯誤。得申請程序重新進行者不以處分相對人為限，受該處分影響的利害關係人同樣得提出申請。\n【記憶點】三個月內提、五年為上限、非因重大過失，相對人與利害關係人都能申請。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-019","在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-021","關於記帳士懲戒，下列敘述何者錯誤？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-018","從事網路拍賣業者，是否須辦理商業登記？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-022","甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-017","下列敘述何者正確？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-023","關於記帳士執行業務，下列敘述何者錯誤？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-020",109,"依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",false,1786689133100]